(1) Any document served under Article 8 shall take effect when it reaches a person authorized to receive the document: Provided, That in cases of electronic service, such document shall be deemed to be delivered to the person authorized to receive the document when it is sent to the electronic mail address designated by such person (in cases of service by means of national tax information and communications networks, when it is stored therein).[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 3 Service of Documents
Framework Act on National Taxes — Article 12 (Taking Effect of Service)
국세기본법 제12조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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